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Citizen debts audit « consists in analyzing every loan and determining in which circumstances it was concluded, how the funds were used, what were the results and who benefited from it. As it allows to identify responsibilities and odious, illegal and invalid debts, it is a legal tool which opens the way to debt repudiation and the demand for compensation as much from state organs that acted out of their competences than creditors that acted with full knowledge of the facts [1] ».

[1quote: free translation from Ritimo (french), Dossier Dette, Glossaire :

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